CDL-AD(2020)025 - 12 - with candidate registration (in first instance or on appeal) is the political elected body concerned, in particular the parliament. c. Competent bodies regarding voting and counting/tabulation procedures 41. In first instance – In 35 countries, election commissions,55 in six countries ad hoc committees or municipalities’ councils, administrative authorities or elected bodies56 and in 19 countries a court57 are competent with regard to complaints (including objections or observations) on voting procedures – during early voting, if any, or on election day – including counting and tabulation procedures. 42. On appeal – In 37 countries, the competent body dealing on appeal with complaints on voting procedures – during early voting, if any, or on election day, including counting and tabulation procedures – is a court.58 In 10 countries, the final instance is not a court.59 43. The decisions regarding voting and counting/tabulation procedures, which are very sensitive stages of the electoral process in any country, require the possibility of an appeal in second instance at least, as recommended by international standards.60 Contesting in first instance a voting procedure or a procedure concerning the counting and tabulation period means in most cases complaining about a situation occurring at the polling station, i.e. either during the pre-opening stage, during the polling or during the counting and tabulation stages – if they take place at the polling station. Such a complaint should as a rule go to the superior election commission or to a court when it regards an action or inaction by the central election body. At least this works for the countries having autonomous, i.e. separate election commissions vis-à-vis the public administration. In these systems, where most of the countries have a three-tier election administration, the election-day related operations contested will be dealt with by the competent district or regional – or equivalent – election commission. A complaint on a decision or action or inaction done by the intermediate level of election commissions will be generally contested before the central election body. Where such a separate structure of election administration does not exist, it can be justified that the complainant goes to the competent – most often local or regional – court to challenge a voting or counting/tabulation procedure in first instance. Indeed, there would be a risk of conflict of interest or of a lack of impartiality if a local, regional or central competent administration – a 55 Albania, Armenia, Austria (election result), Azerbaijan, Bulgaria, Bosnia and Herzegovina, Canada, Croatia (when challenging elections results - further “election results”) Czech Republic, Estonia (election results), France, Georgia, Hungary (election results), Kazakhstan (or court), Republic of Korea, Kosovo (election result), Kyrgyzstan, Latvia (polling station commission), Lithuania, Malta, Mexico, Republic of Moldova, Montenegro, the Netherlands, North Macedonia (election results), Peru, Romania (Permanent Electoral Authority), San Marino, Serbia, Slovenia, Spain, Sweden (election results), Tunisia, (election results), Turkey, Ukraine. 56 Belgium, Denmark (The Folketing – election results), Iceland (Parliament – election results), Liechtenstein (government – election result), Norway (parliament – election result) Switzerland. 57 Algeria, Andorra (election results), Chile, Costa Rica (election results; Tribunal Supremo de Elecciones as a jurisdictional body), Brazil, Finland (election results), Germany (election results), Ireland (election results) Italy, Luxembourg (election results), Monaco (election results), Morocco, Poland (election results) Portugal (election results), Russian Federation (election results), Slovak Republic (election results), Ukraine (any complaints relating to voting, count of votes, tabulation of election results by the lower election commissions, and establishment of the results by the CEC), United Kingdom (election results), United States of America (election results). 58 Algeria, Andorra (election results), Armenia, Austria (election results) Azerbaijan, Bulgaria (election results), Brazil, Canada, Chile, Costa Rica (election results), Croatia (election results), Estonia (election results), Finland (election results), France (election results), Georgia, Germany (election results), Hungary, Italy, Kazakhstan (or superior election commission), Republic of Korea (elections results), Kosovo (election results), Kyrgyzstan (election results), Latvia (election results), Liechtenstein (election results), Lithuania, Malta, Mexico, Republic of Moldova, Monaco, Montenegro, Morocco, North Macedonia (election results), Portugal (election results), Spain, Switzerland, Tunisia (election results appeal), Ukraine. 59 Albania, Belgium, Bosnia and Herzegovina, Czech Republic, the Netherlands, Romania (Permanent Electoral Authority), San Marino, Serbia (Republic Electoral Commission), Slovenia (election results), Turkey (Superior Election Commission). 60 See in particular the Code of good practice in electoral matters, Guideline II. 3.3, d.